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1982 (8) TMI 201 - ANDHRA PRADESH HIGH COURTExtract: .......ted merely because of the absence of such words. The question is whether they are radio accessories or not and if the goods satisfy the test, they are liable to be taxed as goods within the meaning of item No. 3. In the result, the two tax revision cases fail and are dismissed, but in the circumstances, without costs. Advocates fee Rs. 150 in each.
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